
Article 1 
For the purpose of calculating the VAT own resources base from 1 January 1995, Sweden is authorized, in accordance with the first indent of Article 6 (3) of Council Regulation (EEC, Euratom) No 1553/89, not to take into account the following category of transactions referred to in Annex F to the sixth Directive:

— services supplied by authors, artists, performers, in so far as these are not services specified in Annex B to the Council Directive 67/228/EEC (Annex F, former point 2), except for copyrights and royalties.
Article 2 
For the purpose of calculating the VAT own resources base from 1 January 1995, Sweden is authorized to use approximate estimates in respect of the following categories of transactions referred to in Annex F to the sixth Directive:

1.. admission to sporting events (Annex F, former point 1);
2.. . . . . .
3.. passenger transport (Annex F, former point 17);
4.. supplies of land described in Article 4 (3) of the sixth Directive (Annex F, former point 16).
Article 2a 
By way of derogation from Article 2(1) of this Decision, for the purpose of calculating the VAT own resources base from 1 January 2014 to 31 December 2020, Sweden is authorised to use 0,02 % of the intermediate base in respect of transactions referred to in point 1 of Annex X, Part B, (admission to sporting events) to Directive 2006/112/EC.
Article 2b 
By way of derogation from Article 2(3) of this Decision, for the purpose of calculating the VAT own resources base from 1 January 2014 to 31 December 2020, Sweden is authorised to use 0,15 % of the intermediate base in respect of transactions referred to in point 10 of Annex X, Part B, (passenger transport) to Directive 2006/112/EC.
Article 2c 
By way of derogation from Article 2(4) of this Decision, for the purpose of calculating the VAT own resources base from 1 January 2014 to 31 December 2020, Sweden is authorised to use 0,45 % of the intermediate base in respect of transactions referred to in point 9 of Annex X, Part B, (buildings and building land) to Directive 2006/112/EC.
Article 3 
This Decision is addressed to the Kingdom of Sweden.